Ind. Code § 6-6-5-2 – Vehicle excise tax; imposition; proof of payment of property tax not required

(a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter:
1. (1) Passenger motor vehicles.
2. (2) Motorcycles.
3. (3) Motor driven cycles.
4. (4) Collector vehicles.
5. (5) Trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less.
6. (6) Trucks with a declared gross weight of eleven thousand (11,000) pounds or less.
7. (7) Mini-trucks.
8. (8) Military vehicles.
(b) The vehicle excise tax is imposed on a vehicle:
1. (1) instead of the ad valorem property tax levied for state or local purposes; and
2. (2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.
(c) The vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1 .
(d) The vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
Formerly: Acts 1969, c.423, s.2. As amended by Acts 1981, P.L.94, SEC.2; Acts 1982, P.L.43, SEC.6; P.L.335-1989(ss), SEC.7; P.L.146-2008, SEC.352; P.L.256-2017, SEC.22.